In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Government of Karnataka Notification (05/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.595, dated the 29th June, 2017, namely:-
In the said notification,
(i) in the opening paragraph, in the proviso, in clause (i), for the words and figure "serial numbers
1", the words, figure and letters "serial numbers 1AA" shall be substituted;
(ii) in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so renumbered, the following serial numbers and entries shall be inserted, namely:-
2. This notification shall come into force on the 18th day of July, 2022.
By Order and in the name of the Governor of Karnataka,
(KAVITHA L)
Under Secretary to Government,
Finance Department (C.T-1)